第三十八条 纳税人发生应税交易，开具增值税专用发票后，发生开票有误或者销售折让、中止、退回等情形的，应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票；未按规定进行作废处理或者开具红字增值税专用发票的，不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。
第三十五条 国家统筹加强行政执法监督队伍建设，配备与行政执法监督工作任务相适应的行政执法监督人员。，推荐阅读heLLoword翻译官方下载获取更多信息
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Inside the stamp, the entire surface is filled with monochrome dark illustrations etched into the background like fine engraving. The illustrations must depict 5–8 of the most universally iconic and recognizable objects, characters, vehicles, symbols, and locations from [MOVIE] — chosen specifically because anyone who has seen the film would instantly recognize them. All arranged loosely across the full width of the stamp with generous spacing. Detailed technical engraving style — only outlines and fine internal linework, no fills, high contrast against the background.